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Case Law Details

Case Name : Mkc Traders And Another Vs State of U.P. (Allahabad High Court)
Appeal Number : WRIT TAX No. 1486 of 2018
Date of Judgement/Order : 26/11/2018
Related Assessment Year :
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Mkc Traders and Another Vs State of U.P. (Allahabad High Court)

A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake.

In view of above, since the detention of the vehicle of the transporter is likely to cause irreparable loss and injury to him as his business of transport would be affected, we direct for the release of the vehicle forthwith to the petitioner No.2 without any condition if the owner of the goods fails to turn upto comply with the conditions of release.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

The goods (Supari) of the petitioners in transit were seized along with vehicle as they were not accompanied by the tax invoice and the E-Way Bill. The said documents were produced by the petitioners after the issuance of the show cause notice and it was said that the driver has mistakenly left behind the said documents.

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